A New Tax System (Goods and Services Tax) Act 1999
Schedule 1
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Food that is not GST-free
None of the items in the table relating to the category of biscuit goods include:
(a) breakfast * food consisting principally of compressed, rolled or flattened cereal; or
(b) rusks for infants or invalids, or goods consisting principally of those rusks.
Note 1:
See section 38-3 .
Note 2:
The second column of the table is not operative (see section 182-15 ).
5 5 Goods that are not biscuit goodsNone of the items in the table relating to the category of biscuit goods include:
(a) breakfast * food consisting principally of compressed, rolled or flattened cereal; or
(b) rusks for infants or invalids, or goods consisting principally of those rusks.
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